Compliance Pack
QRMP quarterly filing with IFF and PMT-06
What this means, checked by a CA
Small businesses up to ₹5 crore can file GSTR-1 and GSTR-3B once a quarter but must pay tax every month by challan PMT-06. B2B sellers can upload invoices monthly through IFF so their buyers get credit. We choose the cheaper payment method each month, upload IFF and file the quarterly returns on time.
₹2,999
Quarterly (with monthly payments), + 18% GST
- Delivered in PMT-06 by the 25th of months 1 and 2; IFF by the 13th; returns filed by the due dates
- Due: Opt in for a quarter from the 1st of the second month of the previous quarter to the last day of the first month of the quarter. PMT-06 by the 25th of the next month; IFF by the 13th; quarterly GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th after the quarter
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Monthly sales register
Liability for self-assessment and IFF
B2B invoices, credit and debit notesOptional
Uploaded in IFF for buyers
Purchase invoices and GSTR-2B
ITC for the quarter
Last quarter's GSTR-3B cash paid
Base for the 35 percent challan
Cash and credit ledger balances
No challan if balance covers liability
Turnover of current and last year
₹5 crore eligibility
State of principal place
Decides 22nd or 24th due date
DiscussionWhat we discuss · 5 items
Is your turnover likely to cross ₹5 crore this year?
Must exit QRMP from next quarter
Do your B2B buyers need monthly credit?
Then IFF is needed in months 1 and 2
Was last quarter's cash payment much higher or lower than this month's real tax?
Choose 35 percent or self-assessment
Are you newly registered or just out of composition?
35 percent challan not available
Are all earlier GSTR-3B returns filed?
Needed to opt in and for the system challan
FormsForms we file · 6 items
Opt in or out for the quarter: Services > Returns > Opt-in for quarterly return
Where: https://www.gst.gov.in. Due: Previous quarter's 2nd month 1st to quarter's 1st month end
Month 1 and 2: compute liability; skip if ledgers cover it or liability is nil
Self-assessment: output tax less ITC available; or system 35 percent amount
Where: Internal. Due: By the 25th
Create PMT-06 with reason Monthly payment for quarterly return (35 percent challan or self-assessment)
Where: https://www.gst.gov.in. Due: 25th of next month
File IFF for B2B invoices of months 1 and 2 (up to ₹50 lakh a month)
Where: https://www.gst.gov.in. Due: 13th of next month
Quarterly GSTR-1 for month 3 and any B2B not in IFF, plus all B2C
Where: https://www.gst.gov.in. Due: 13th after the quarter
Quarterly GSTR-3B: claim full quarter ITC from quarterly GSTR-2B; PMT-06 cash is adjusted
Quarter tax less ITC less PMT-06 deposits; interest under Sec 50 where self-assessed payments were short or late
Where: https://www.gst.gov.in. Due: 22nd or 24th after the quarter by State
DeliverablesWhat you get · 3 items
PMT-06 challan receipts (CIN) for months 1 and 2
When: By the 25th
IFF ARN for months 1 and 2
When: By the 13th
ARN for quarterly GSTR-1 and GSTR-3B
When: By the due dates
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